Enterprise financial management has gradually become the main activity to enhance enterprise value and improve enterprise financial control system. Financial management activities begin with the establishment of basic financial concepts and involve the whole process of enterprise management.
Capital is the core of enterprise financial management activities, and cash flow is the main line of enterprise financial management activities. Financing, investment and distribution around capital turnover have become the main links of modern enterprise financial management. At the same time, asset management provides conditions for enterprises to add value, and the development of group companies needs rational allocation and centralized management of funds. After China's entry into WTO, transnational operation and international capital operation have provided new contents for financial management. The activities of M&A and assets reorganization around the maximization of enterprise value are increasingly prominent, and the transformation of financial concepts, the enrichment of financial management methods and the effective control of funds have become new areas of modern financial management. This book is one of the series of teaching materials of finance and accounting in universities of science and engineering, and keeps good connection with other teaching materials.